Abstract
Human Resource Accounting (HRA) disclosure reflects the extent to which a company communicates information concerning the management of its human resources to stakeholders. Previous empirical studies have not produced uniform conclusions regarding the determinants of such disclosure. This Literature review examines prior findings on the relationship between profitability, leverage, firm size, and product diversification and HRA disclosure in companies listed on the Indonesia Stock Exchange. The study applies a Literature review approach by comparing relevant quantitative studies, including their research objects, observation periods, variables, analytical methods, and empirical results. The review suggests that profitability, leverage, and product diversification generate mixed findings across studies. Firm size, however, tends to show a more stable positive relationship with HRA disclosure. The variation in findings can be associated with differences in industry context, research period, company characteristics, and the proxies employed to measure the variables. These findings indicate an empirical gap and support the need for additional research using more recent observations and a more specific manufacturing context.